Activity Casting Assembly Inspecting Setup Budgeted Activity Cost Activity Base $248,400 Machine hours 178,330 Direct labor hours 29,400 Number of Inspections 50,820 Number of setups 43,430 Number of loads Materials handling Corporate records were obtained to estimate the amount of activity to be used by the two products. The estimated activity-base usage quantities and units produced follow: Activity Base Entry Dining Total Machine hours 4,880 4,320 9,200 Direct labor hours 4,200 6,290 10,490 Number of inspections 1,600 500 2,100 Number of setups 270 60 330 Number of loads 800 210 1,010 Units produced 9,600 4,800 14,400 a. Determine the activity rate for each activity. If required, round the rate to the nearest dollar. Activity Casting Assembly Activity Rate per machine hour per direct labor hour Inspecting Setup Materials handling per inspection per setup per load b. Use the activity rates in (a) to determine the total and per-unit activity costs associated with each product. Round the per unit amounts to the nearest cent. Product Activity Cost Per Unit Entry Lighting Fixtures Dining Room Lighting Fixtures Total Activity Cost